🎯 Understanding Ownership Structures & Aggregation
Critical Concept: Properties aggregate for land tax when BOTH the ownership type AND ownership name are EXACTLY the same. Even small differences prevent aggregation.
Examples:
• "John & Jane Smith" vs "John & Jane Smith (60/40 TIC)" = DIFFERENT names = No aggregation
• Individual "John Smith" vs Trust "Smith Family Trust" = DIFFERENT types = No aggregation
• Company "Smith Pty Ltd" vs Individual "John Smith" = DIFFERENT types = No aggregation
Strategy: Use this calculator to see how different ownership structures affect your 20-year land tax liability and understand s28 anti-avoidance considerations.
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Important Disclaimer
This calculator provides estimates only. Actual land tax amounts will be determined by your state revenue office based on your specific circumstances. Rates and thresholds are current as of January 2026. South Australia applies annual indexation to thresholds (2.5% per year). This tool should not be relied upon as legal, financial, or tax advice.
Ownership Structures: The aggregation rules shown are general principles. Specific anti-avoidance provisions (such as s28 in Victoria) may apply to your situation. Properties must be beneficially owned by the same entity for aggregation to occur. Different ownership percentages (e.g., joint tenants vs tenants in common) constitute different ownership for land tax purposes.
Buy Right Advocates is licensed in Victoria and Queensland and also operates a Nation Wide Buying service. Nicolas is an ex-financial planner and is not currently providing financial planning services. Always consult with qualified legal, financial, or tax professionals before making property investment or structuring decisions.
Contact: Phone: 0450 234 700 | Email: hello@buyrightadvocates.com.au